Civic Intelligence

Big Brothers Big Sisters of Fond Du Lac County Inc

EIN 39-1330971 • 501(c)3 • Fond Du Lac, WI

Profile

Create and support one-to-one mentoring relationships that ignite the power and promise of youth.

987 S Main StreetFond Du Lac, WI 54935

www.bbbsfdl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.51x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

1.18x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

5.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$81,067

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

95th percentile

113%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,493,032

Up $791,754 (+113%) from 2023

Liabilities

Up

$758,670

Up $752,852 (+12940%) from 2023

Net Assets

Up

$734,362

Up $38,902 (+5.6%) from 2023

Revenue

Up

$641,706

Up $162,737 (+34%) from 2023

Expenses

Up

$606,811

Up $158,108 (+35%) from 2023

Net Income

Up

$34,895

Up $4,629 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $184,535Liabilities 2010: $10,241Net Assets 2010: $174,2942010Assets 2011: $151,541Liabilities 2011: $7,533Net Assets 2011: $144,0082011Assets 2012: $153,122Liabilities 2012: $4,360Net Assets 2012: $148,7622012Assets 2013: $166,421Liabilities 2013: $5,192Net Assets 2013: $161,2292013Assets 2014: $157,635Liabilities 2014: $9,738Net Assets 2014: $147,8972014Assets 2015: $173,110Liabilities 2015: $5,201Net Assets 2015: $167,9092015Assets 2016: $154,361Liabilities 2016: $10,577Net Assets 2016: $143,7842016Assets 2017: $158,921Liabilities 2017: $13,438Net Assets 2017: $145,4832017Assets 2018: $164,659Liabilities 2018: $8,998Net Assets 2018: $155,6612018Assets 2019: $192,291Liabilities 2019: $12,409Net Assets 2019: $179,8822019Assets 2020: $283,380Liabilities 2020: $11,288Net Assets 2020: $272,0922020Assets 2021: $592,034Liabilities 2021: $5,303Net Assets 2021: $586,7312021Assets 2022: $656,765Liabilities 2022: $4,810Net Assets 2022: $651,9552022Assets 2023: $701,278Liabilities 2023: $5,818Net Assets 2023: $695,4602023Assets 2024: $1,493,032Liabilities 2024: $758,670Net Assets 2024: $734,3622024

Highlighted filing

2024

Assets$1,493,032
Liabilities$758,670
Net Assets$734,362

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $201,2862010Expenses 2011: $189,7442011Expenses 2012: $187,3222012Revenue 2013: $208,621Expenses 2013: $196,154Net Income 2013: $12,4672013Revenue 2014: $211,337Expenses 2014: $224,669Net Income 2014: -$13,3322014Revenue 2015: $207,808Expenses 2015: $209,825Net Income 2015: -$2,0172015Revenue 2016: $207,552Expenses 2016: $234,923Net Income 2016: -$27,3712016Revenue 2017: $250,593Expenses 2017: $252,094Net Income 2017: -$1,5012017Revenue 2018: $285,344Expenses 2018: $268,801Net Income 2018: $16,5432018Revenue 2019: $322,274Expenses 2019: $302,677Net Income 2019: $19,5972019Revenue 2020: $396,742Expenses 2020: $305,299Net Income 2020: $91,4432020Revenue 2021: $605,759Expenses 2021: $298,215Net Income 2021: $307,5442021Revenue 2022: $450,545Expenses 2022: $372,068Net Income 2022: $78,4772022Revenue 2023: $478,969Expenses 2023: $448,703Net Income 2023: $30,2662023Revenue 2024: $641,706Expenses 2024: $606,811Net Income 2024: $34,8952024

Highlighted filing

2024

Revenue$641,706
Expenses$606,811
Net Income$34,895

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.76$0.73$0.64$0.61$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.01$0.70$0.48$0.45$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.65$0.45$0.37$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.01$0.59$0.61$0.30$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.01$0.27$0.40$0.31$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.01$0.18$0.32$0.30$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.01$0.16$0.29$0.27$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.01$0.15$0.25$0.25$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.01$0.14$0.21$0.23$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.01$0.17$0.21$0.21$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.01$0.15$0.21$0.22$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.21$0.20$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.01$0.14$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.17$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 8, 2025
Return Version
2024v5.0
Gross Receipts
$807,330
Mission and Program Overview

Mission

TO PROVIDE AID AND TO ASSIST YOUNG CHILDREN WITH THEIR SPIRITUAL, MORAl AND EMOTIONAL NEEDS. TO HELP GUIDE THEM TOWARD A MORE PURPOSEFUL, HOPEFUL AND MEANINGFUL LIFE AND TO EXTEND TO THEM THE HAND OF FRIENDSHIP.

Create and support one-to-one mentoring relationships that ignite the power and promise of youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$65,774$953,341▲ $887,567
Cash and Non-Interest-Bearing Accounts$189,056$219,077▲ $30,021
Investments in Publicly Traded Securities$153,828$167,441▲ $13,613
Savings and Temporary Cash Investments$238,838$84,099▼ $154,739
Prepaid Expenses and Deferred Charges$4,121$17,794▲ $13,673
Total Assets$701,278$1,493,032▲ $791,754
Other Assets Total$49,661$51,280▲ $1,619
Liabilities
Mortgage Notes Payable Secured by Investment Property-$750,000-
Accounts Payable and Accrued Expenses$5,818$8,670▲ $2,852
Total Liabilities$5,818$758,670▲ $752,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$667,322$706,257▲ $38,935
Net Assets With Donor Restrictions$28,138$28,105▼ $33
Total Net Assets Fund Balance$695,460$734,362▲ $38,902
Total Liabilities and Net Assets / Fund Balance$701,278$1,493,032▲ $791,754

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$907,917$7,827$915,744
Equipment$36,424$83,848$120,272
Land$9,000-$9,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$15,791-▲ $1,849-$17,410
2023$13,830-▲ $2,163-$15,791
2022$17,234-▼ $2,537-$13,830
2021$15,809-▲ $1,658-$17,234
2020$13,706-▲ $2,268-$15,809
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tammy YoungExecutive DiFT$81,067$81,067

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$510,492
Program Service Revenue
$0
Investment Income
$110,691
Other Revenue
$20,523
All Other Contributions
$260,730
Change in Net Assets
$34,895

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles5$42,423Sales Proceeds
Other Non Cash Contri Table26$36,413Fair Market Value
Total Noncash Contributions31$78,836-

Audited Revenue Reconciliation

Revenue per Audited Statements
$641,706
Revenue Not Reported on Form 990
$43,210
Total Revenue per Audited Statements
$684,916
Total Revenue per Form 990
$641,706
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$351,352
Total Fundraising Expense$205,851
Other Expenses$183,149
Professional Fundraising Fees$72,310
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,317$48,527$72,790$242,634
Current Officers, Directors, Trustees, and Key Employees$40,534$16,213$24,320$81,067
Fees for Services Professional Fundraising--$72,310$72,310
Payroll Taxes$13,826$5,530$8,295$27,651
Interest-$19,763-$19,763
Depreciation Depletion$9,709$3,884$5,825$19,418
Advertising$7,371$2,948$4,423$14,742
Insurance$5,613$2,246$3,367$11,226
Payments to Affiliates$10,892--$10,892
Occupancy$5,422$2,169$3,253$10,844
Fees for Services Accounting$7,531$941$941$9,413
Office Expenses$4,279$1,712$2,567$8,558
Other Expenses$8,057$923$923$8,057
Travel$4,451--$4,451
All Other Expenses-$54-$54
Total Functional Expenses$291,492$109,468$205,851$606,811

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$646,014
Expenses per Audited Statements$606,811
Total Expenses per Form 990$606,811
Expenses Not Reported on Form 990$39,203
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$72,310
Fundraising Gross Income$58,226
Fundraising Direct Expenses$39,203

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Big Event$88,659$13,081$34$13,047
Bowl for Kids S$108,240$3,223$6,397$-3,174
Total Events$244,856$48,261$26,384$21,877
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

990 forms are due to irs by may unless an extension is filed by the auditor. The auditor shall prepare the form 990 and it shall be reviewed by the executive director, the treasurer, and one other board member for submission to the irs. It is the shared responsibility of the executive director and treasurer to ensure the forms are filed accurately and on time.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is signed annually. Members of the board of directors are prohibited from activities that might present conflicts of interest. The powers of directorship may not be used to personally benefit the director at the corporations expense. If a director has a financial interest in a corporate transaction, the director must fully disclose the interest and abstain from voting. Loans to directors are prohibited.

Form 990, Page 6, Part VI, Line 15A

Salary ranges are established by the board of directors as part of the personnel policy and should be reviewed at least every three years. The executive committee recommends salary adjustments for the executive director as part of the budget process. The executive director recommends salary adjustments for other employees as part of the budget process. The executive director may adjust salaries of other employees within the limits established by the budget process.

Form 990, Page 6, Part VI, Line 15B

Salary ranges are established by the board of directors as part of the personnel policy and should be reviewed at least every three years. The executive committee recommends salary adjustments for the executive director as part of the budget process. The executive director recommends salary adjustments for other employees as part of the budget process. The executive director may adjust salaries of other employees within the limits established by the budget process.

Form 990, Page 6, Part VI, Line 19

The budget, the 990, the annual audit, and the monthly budget reports are public records and copies will be made available within 24 hours of a request for those records.

Filing and Contact Details

Filer

Filer Name
Big Brothers Big Sisters of Fond Du
EIN
39-1330971
Phone
9209228200
Address
987 S MAIN STREET, FOND DU LAC, WI 54935

Signing Officer

Name
Tammy Young
Title
Executive Director
Phone
9209228200
Signed
2025-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Roberts
Formed
1979
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
15
Employees
9
Volunteers
290

Preparer

Firm
Huberty & Associates Sc
Address
37 N PIONEER RD, FOND DU LAC, WI 54935
Preparer
Cynthia Hintz CPA
Phone
9209238400
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Assisting young children through mentorship. In 2024 there were 324 children served, 119 matches of bigs & littles and 30 group mentoring. We find our community facing unprecedented problems. Growing up is a challenge for far too many children. As the nation's oldest and largest mentoring organization and the only evidence-based program of its kind, we have a critical role in helping our youth. Bbbs holds ourselves accountable for each child in our program achieving results in three outcome areas: (1) higher aspirations, greater confidence and better relationships, (2) avoidance of risky behaviors and (3) educational success. Locally, big brothers big sisters of fond du lac county has been assisting at risk children with social, emotional and character development through one-to-one mentoring relationships with caring adults since 1967. Our program increases a little's social and emotional well-being as well as their success at school. It also decreases their tendency to engage in risky behaviors. It is proven that children that have a mentor are: oless likely to begin using illegal drugs or alcohol oless likely to skip school or class and are more confident in their schoolwork performance oable to get along better with their families

Form 990, Part XI, Line 9

Return on beneficial interests 1,619

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

To further the organization's mission to provide aid and to assist young children with their spiritual, moral and emotional needs to help guide them toward a more purposeful, hopeful and meaningful life and to extend to them the hand of friendship.

Schedule D, Page 3, Part X

Big brothers big sisters of fond du lac county, inc. Has been classified as an other-than private foundation and is tax-exempt under section 501(c)(3) of the internal revenue code. The organization is subject to a tax on income from any unrelated business. The organization has evaluated tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2024 and 2023. All years not closed by statute of limitations in jurisdictions remain open for examinations.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expense 39,203 return on beneficial interests 1,619

Schedule D, Page 4, Part XII, Line 2D

Fundraising expense 39,203

Raw XML AppendixShowing 400 of 590 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0CREATE AND SUPPORT ONE-TO-ONE MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH.
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IRS990/Desc0ASSISTING YOUNG CHILDREN THROUGH MENTORSHIP. IN 2024 THERE WERE 324 CHILDREN SERVED, 119 MATCHES OF BIGS & LITTLES AND 30 GROUP MENTORING. WE FIND OUR COMMUNITY FACING UNPRECEDENTED PROBLEMS. GROWING UP IS A CHALLENGE FOR FAR TOO MANY CHILDREN. AS THE NATION'S OLDEST AND LARGEST MENTORING ORGANIZATION AND THE ONLY EVIDENCE-BASED PROGRAM OF ITS KIND, WE HAVE A CRITICAL ROLE IN HELPING OUR YOUTH. BBBS HOLDS OURSELVES ACCOUNTABLE FOR EACH CHILD IN OUR PROGRAM ACHIEVING RESULTS IN THREE OUTCOME AREAS: (1) HIGHER ASPIRATIONS, GREATER CONFIDENCE AND BETTER RELATIONSHIPS, (2) AVOIDANCE OF RISKY BEHAVIORS AND (3) EDUCATIONAL SUCCESS. LOCALLY, BIG BROTHERS BIG SISTERS OF FOND DU LAC COUNTY HAS BEEN ASSISTING AT RISK CHILDREN WITH SOCIAL, EMOTIONAL AND CHARACTER DEVELOPMENT THROUGH ONE-TO-ONE MENTORING RELATIONSHIPS WITH CARING ADULTS SINCE 1967. OUR PROGRAM INCREASES A LITTLE'S SOCIAL AND EMOTIONAL WELL-BEING AS WELL AS THEIR SUCCESS AT SCHOOL. IT ALSO DECREASES THEIR TENDENCY TO ENGAGE IN RISKY BEHAVIORS. IT IS PROVEN THAT CHILDREN THAT HAVE A MENTOR ARE: OLESS LIKELY TO BEGIN USING ILLEGAL DRUGS OR ALCOHOL OLESS LIKELY TO SKIP SCHOOL OR CLASS AND ARE MORE CONFIDENT IN THEIR SCHOOLWORK PERFORMANCE OABLE TO GET ALONG BETTER WITH THEIR FAMILIES
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